Multiple GST under same PAN

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An individual already registered for GST for a manufacturing business is seeking to register a new retail business under a separate GSTIN but the same PAN. Experts confirm that obtaining a second GSTIN for a distinct business under the same PAN is permissible. The eligibility for applying via the Rule 14A fast-track scheme depends on the new business's estimated monthly B2B output tax liability being under £2.5 Lakhs, even if the first GSTIN was obtained through a regular application process.

Dipen

Dipen (Querist)
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05 August 2026 Dear Experts,

An individual is already registered under GST for a manufacturing business. Now he wants to start retail business in different GSTIN under same PAN. Is that possible?

Also 1st GSTIN was applied before introduction of 14A in GST (small tax payers). Can he apply under 14A 2nd GSTIN if 1st was under regular process of application without 14A?

Pls advice

Regards,

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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06 August 2026 Yes, obtaining a 2nd GSTIN under the same PAN for a separate retail business is permitted under Rule 11. The individual can apply for the 2nd GSTIN using the fast-track Rule 14A scheme even if the 1st GSTIN was obtained via normal application, provided the new business unit's estimated monthly B2B output tax liability is within ₹2.5 Lakhs.

Dipen

Dipen (Querist)
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10 August 2026 Thanks for the revert..

Eligibility criteria says "The taxpayer must not hold more than one registration per State or Union Territory under the same Permanent Account Number (PAN)"

So still we can apply 2nd GSTIN under 14A if already registered as a normal taxpayer?

Regards,

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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15 August 2026 Under Section 25 of the CGST Act, 2017, a taxpayer is fully permitted to obtain multiple GST registrations within the same state (or in different states) for distinct business branches or business models (e.g., separating manufacturing from retail) using a single PAN. You cannot apply under 14A .... 2nd GSTIN.
When creating the second registration for your retail business on the GST portal via FORM GST REG-01, you must select the standard/regular registration route and go through standard processing. It will still be verified and linked effectively to your existing PAN portfolio, keeping both businesses seamlessly organized.

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